摘要
近年来,ESG已成为全球可持续发展的核心标准,推动着企业的ESG信息披露,但ESG报告披露过程中存在一定“漂绿”行为。文章通过分析“漂绿”行为的现象特征和动因,提出了基于云计算的“漂绿”行为动态识别体系,并对现有监管路径进行优化,并由此提出了完善中国ESG监管体系的建议:构建法律规制、技术赋能、市场反馈三层治理框架的协同治理体系。研究结果为识别和防范“漂绿”行为提供了新的思路,对完善中国ESG监管体系具有重要借鉴意义。
In recent years,ESG has become the core standard for global sustainable development,driving corporate ESG information disclosure.However,there is a certain amount of"greenwashing"behavior in the process of ESG report disclosure.This paper analyzes the characteristics and motivations of"greenwashing"behavior,proposes a dynamic identification system for"greenwashing"behavior based on cloud computing,and optimizes existing regulatory pathway.It also offers suggestions for improving China's ESG regulatory framework,including constructing a collaborative governance system with three layers—legal regulation,technological empowerment,and market feedback.The research findings provide new insights for the identification and prevention of"greenwashing"behavior,which is of reference significance for improving China's ESG regulatory system.
作者
许婷
XU Ting(School of Accounting,Lanzhou University of Finance and Economics,Lanzhou 730101,China)
出处
《商业观察》
2026年第5期65-69,共5页
BUSINESS OBSERVATION
关键词
ESG披露
漂绿
行为识别
监管路径
ESG disclosure
greenwashing
behavior identification
regulatory pathway
